Arizona Form 140x - 6 Individual Amended Income Tax Return

Arizona Form 140X

Instructions Before Mailing

How Long to Keep Your Return

•

DO NOT STAPLE YOUR RETURN.

DO NOT

You must keep your records as long as they may be needed for

STAPLE ANY DOCUMENTS, SCHEDULES OR

the administration of any provision of Arizona tax law.

PAYMENTS TO THE RETURN.

Generally, this means you must keep records that support

•

Sign your return and mail it to the address listed below. If

items shown on your return until the period of limitations for

you are filing a joint amended return, both you and your

that return runs out.

spouse must sign.

The period of limitations is the period of time in which you

•

Be sure you enter your daytime telephone number in the

can amend your return to claim a credit or refund or the

space provided on the front of your return.

department can assess additional tax.

•

Check to make sure that your math is correct. A math

A period of limitations is the limited time after which no legal

error can cause delays in processing your return.

action can be brought. Usually, this is four years from the date

Make sure your NAME is on the return.

•

the return was due or filed.

•

Write your SSN and tax year on the front of your check.

In some cases, the limitation period is longer than four years.

The Department of Revenue may charge you $25 for a check

The period is six years from when you file a return if you

returned unpaid by your financial institution.

underreport the income shown on that return by more than

25%. The department can bring an action at any time if a

Check the boxes to make sure you have filled in any that

•

return is false or fraudulent, or you do not file a return.

apply to you.

To find out more about what records you should keep, get

•

Make certain you have included all required documents

federal Publication 552 at

and/or schedules.

Contacting the Department

Filing Your Arizona Amended Return

Your tax information on file with the department is

Before you mail your return, make a copy of your return. Also

confidential. If you want the department to discuss your tax

make a copy of any schedules that you are including with your

matters with someone other than yourself, you must authorize

return. Keep the copies for your records. Be sure that you mail

the department to release confidential information to that

the original and not a copy.

person.

The department cannot accept checks or money orders in

General

You

may

use

Arizona

Form

285,

foreign currency. You must make payment in U.S. dollars.

Disclosure/Representation Authorization Form, to authorize

To avoid delays, if you are amending more than one tax

the department to release confidential information to your

return, please use a separate envelope for each return.

appointee. See Form 285 for details.

Where Should I Mail My Amended Return?

Make sure you put enough postage on your envelope.

If you are sending a payment with this return, mail the

amended return to:

Arizona Department of Revenue

PO Box 52016

Phoenix, AZ 85072-2016

If you are expecting a refund, or owe no tax, or owe tax but

are not sending a payment, mail your amended return to:

Arizona Department of Revenue

PO Box 52138

Phoenix, AZ 85072-2138

Arizona Form 140x - 6 Individual Amended Income Tax Return - 2016 Page 12

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